论文部分内容阅读
近年来,许多国有、集体企业的经济效益严重下降,部分企业已面临亏损破产的境地。在这种情况下,以“个人承包、单位承租、合作联营”为主的“店中店”经营形式也随之出现。目前,“店中店”经营已成为众多商业企业广泛采用的经营形式之一。石家庄市井陉矿区地税局对辖区内的部分“店中店”企业税收情况进行了专题调查。 一、发展现状 通过调查发现,近年来国营、集体商业企业主渠道经营困难较多,尤其是石家庄市矿区由于受经济条件和消费水平的限制,大部分企业处于亏损状态,
In recent years, the economic benefits of many state-owned and collective enterprises have been seriously reduced, and some enterprises have already faced the problem of losses and bankruptcies. Under such circumstances, the “store-in-shop” business model with “individual contracting, unit leasing and cooperative association” also appears. At present, the operation of “shop in shop” has become one of the management forms widely adopted by many commercial enterprises. Shijiazhuang City Jing 陉 Mining Land Inland Revenue Department on the part of the “shop in the store” business tax conducted a special investigation. First, the status quo of development Through the survey found that in recent years, state-owned, collective commercial enterprises operating more difficulties in the main channel, especially in Shijiazhuang mining area due to economic conditions and the level of consumption restrictions, most of the enterprises in a loss,